21-05<\/a><\/p>\nOn January 19, 2018, the Department assessed the Taxpayer for gross receipts tax, penalty and interest, for periods from 2010 through 2017, in a total amount of $61,167.87. On April 11, 2018, the Taxpayer filed a timely protest of the assessment. The Taxpayer performs demilitarization and disposal services. Though the Taxpayer\u2019s principle place of business is in California, range residue removal services were provided at sites in New Mexico. The Taxpayer argued that the receipts from providing these services could be deducted under a statute that allows a deduction from the sale of tangible personal property to the government. The Department argued that the statute explicitly barred any deduction for the sale of services to government agencies. The Taxpayer also argued that the services were being delivered to an out-of-state buyer, an agency of the federal government with its headquarters in Virginia. The Department argued that the federal government has presence in New Mexico, as in every state, and that the product of the service was being delivered initially in New Mexico and, therefore, was not eligible to take a deduction for providing services outside the state. The Hearing Officer determined that the product of the Taxpayer\u2019s service were sites in New Mexico, and, therefore, the buyer made initial use or took delivery of the product of the service in New Mexico and could not take the deduction for out-of-state services, nor could it take a deduction for selling property when it was selling services. This having been decided, the Hearing Officer ordered that the protest denied.<\/p>\n
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03\/17 21-05 On January 19, 2018, the Department assessed the Taxpayer for gross receipts tax, penalty and interest, for periods from 2010 through 2017, in a total amount of $61,167.87. On April 11, 2018, the Taxpayer filed a timely protest of the assessment. The Taxpayer performs demilitarization and disposal services. Though the Taxpayer\u2019s principle place […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-9765","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\n
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